Foundations Act Article 62

Except otherwise provided in this Chapter, the provisions applicable to public-endowed foundations shall apply mutatis mutandis.If it is necessary for a government-endowed foundation established to provide credit guarantees to use its fund to perform its guarantee liability, subparagraphs (2) and (3) of the second paragraph of Article 45 shall not apply mutatis mutandis.
中文原文 財團法人法第62條
政府捐助之財團法人除本章另有規定外,準用民間捐助之財團法人之規定。
設立目的在提供信用保證之政府捐助之財團法人,因履行保證責任而有動用基金之必要者,不準用第四十五條第二項第二款及第三款規定。

English translation for reference only; the Chinese text prevails. Not legal advice.